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A farmer using the objective estimation method has enquired whether unpaid invoices can be deducted. The Directorate General for Taxes (DGT) has ruled that the non-payment of invoices does not constitute a deductible extraordinary expense.
Cuestión planteada Si puede deducir las facturas no cobradas para la determinación del rendimiento neto de la actividad.
En el método de estimación objetiva del IRPF, el rendimiento neto se determina mediante signos, índices o módulos. Solo se pueden minorar estos rendimientos por gastos extraordinarios ajenos al proceso normal de la actividad, como incendios o inundaciones. El impago de facturas emitidas no constituye un gasto extraordinario ajeno al proceso normal de la actividad.
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